The KPMG Belgium-Holland Desk Seminar

Tom Zwaenepoel, Ann-Sophie Smets, Sven Alderlieste, and Rens van den Brandt

Multinational enterprises operate in a tax environment that is constantly evolving. International developments, European case law, and legislative changes in Belgium and the Netherlands follow each other at a rapid pace and often have a direct impact on cross-border structures and investments. Identifying these developments in time is essential to manage tax risks and seize opportunities.

During this workshop, our specialists will provide an update on the most important international and domestic tax developments affecting multinational enterprises in Belgium and the Netherlands. Topics include:

• An overview of relevant tax rulings and case law published in Belgium and the Netherlands
• Recent developments regarding interest deduction limitation rules in the Netherlands
• Current EU tax developments
• Key Dutch tax measures announced on Budget Day 2026 (Prinsjesdag)
• Other relevant tax developments for internationally operating groups

The tax implications of remote working

Sandy Govers, Esmiralda Pasma, and Carolien van Echelpoel

Do you work with directors, management companies, or self-employed professionals who are active in both the Netherlands and Belgium? If so, you are likely aware of the complexities surrounding their tax and social security position. Differences in domestic legislation, qualification issues, and cross-border activities can create unexpected risks for both service providers and their clients.

In this interactive workshop, we will discuss a practical case study and explore the key tax and employment law considerations from both a Dutch and Belgian perspective. Which taxes and social security contributions apply in each country? When do obligations arise for the contracting party? What are the key points to consider for directors and self-employed individuals working across borders? And which changes under the new tax treaty are particularly relevant?

Drawing on practical examples and recent developments, participants will gain concrete guidance on identifying and managing risks at an early stage.

Cees Nijman and Kizzy Wandelaer

After years of debate, Belgium introduced a capital gains tax on shares effective 1 January 2026. A step-up in value is available based on the market value as at 31 December 2025.

What does this new tax mean for shareholders residing in Belgium who hold a direct or indirect interest in a Dutch company? What planning opportunities and limitations arise when children reside in the Netherlands and parents in Belgium? As of mid-2026, Belgium also introduced an exit tax in the context of withholding tax when a company relocates out of Belgium. Has Belgium become the new Hotel California, where "you can check out any time you like, but you can never leave"?

During this session, we will provide an update on the latest developments and share practical insights from our experience.

Pepijn van Eijk, Jan-Pieter van Niekerk, Wouter Caers, and Jarne Boone

In cross-border transactions, seemingly similar tax rules in Belgium and the Netherlands can lead to surprisingly different outcomes.

During this interactive workshop, our specialists will guide participants through a range of current M&A topics that frequently play a significant role in investments, acquisitions, and group structures with a Belgian-Dutch dimension.

Using practical examples, we will discuss key differences and considerations, recent developments, and their potential impact on the tax position of companies, investors, and management teams. This workshop offers an excellent opportunity to deepen your understanding of cross-border M&A issues and exchange experiences with peers and specialists from both countries.

Esther Schutte, Esmiralda Pasma, and Jeroen Vandenbossche

Developments in social security and taxation continue to evolve rapidly. European, Dutch, and Belgian legislation and regulations are constantly changing, directly affecting employers and employees engaged in cross-border activities.

During this workshop, we will provide an overview of the most significant recent developments and expected changes. Topics include the revision of European social security rules, the most important tax measures announced on Budget Day, and recent developments in Dutch and Belgian tax law. Special attention will be given to the implications for cross-border employment, remote working, and hybrid working arrangements.

Through practical examples, participants will gain insight into the key considerations and the actions organizations can already take today to prepare for tomorrow's changes.

Dorien Christiaen and Miguel Ikpia

This workshop will explore the main tax considerations in wealth planning for entrepreneurs and high-net-worth individuals, with a particular focus on cross-border situations involving Belgium and the Netherlands.

For entrepreneurs and private individuals with assets and investments on both sides of the border, the tax and legal landscapes continue to evolve. New legislation, case law, and administrative positions can significantly affect the structuring, protection, and transfer of wealth.

During this session, we will discuss the most relevant recent developments in Belgium and the Netherlands, including VLABEL's latest position on family structures, favorable gift and inheritance regimes in cross-border family situations, and other important developments for investors, entrepreneurs, and shareholders.

Using practical examples and real-life case studies, participants will gain insight into the impact of these developments on both their family and business structures.